Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Sales And Use Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 6018.8

6018.8. Department of Transportation. The Department of Transportation
is a consumer of, and shall not be considered a retailer within the
provisions of this part with respect to, passenger transportation vehicles,
including, but not limited to, rail passenger cars, locomotives, other rail
vehicles, bus and van fleets, and ferryboats, which it sells to and leases back
from any person pursuant to Article 4 (commencing with Section 14060) of
Chapter 1 of Part 5 of Division 3 of Title 2 of the Government Code.

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